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Element Boards Makes Skateboard Wheels The USA Skate Team Has Approached Element with a Special

question 104

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Element Boards makes skateboard wheels.Budget information regarding the current period is given below: $\begin{array}{lr}\text { Revenue }(200,000 \text { wheels at } \$ 3.00 \text { each) } & \$ 600,000 \\\text { Direct materials } & 120,000 \\\text { Direct labor } & 220,000 \\\text { Variable manufacturing overhead } & 50,000 \\\text { Fixed manufacturing overhead } & 70,000\end{array}$ The USA Skate Team has approached Element with a special order for 6,000 wheels at a price of $2.75 per wheel.Variable costs will be the same as the current production and accepting the special order will not have any impact on the rest of the company's orders.However, Element is operating at capacity and will incur an additional $5,000 in fixed manufacturing overhead if the order is accepted.What is the incremental cost associated with accepting the special order?

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Developmental Context

The combination of biological, psychological, and social factors that affect an individual's growth and development over time.

Lifelong Development

The continuous process of growth and change across the human lifespan, including physical, cognitive, and socioemotional development.

Critical Period

A specific time in the early stages of an organism's life during which it has an increased sensitivity to certain environmental stimuli, with long-lasting effects on development.

Rubella

A contagious viral infection best known for its distinctive red rash, also called German measles, which is particularly dangerous for pregnant women.